[Federal Register Volume 64, Number 155 (Thursday, August 12, 1999)]
[Proposed Rules]
[Pages 43969-43970]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-20486]



Internal Revenue Service

26 CFR Part 1

RIN 1545-AX19

Furnishing Identifying Number of Income Tax Return Preparer

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking by cross-reference to temporary 


SUMMARY: The IRS is proposing regulations that allow income tax return 
preparers to elect an alternative to their social security number (SSN) 

[[Page 43970]]

purposes of identifying themselves on returns they prepare. The text of 
the temporary regulations published in the Rules and Regulations 
section of this issue of the Federal Register also serves as the text 
of these proposed regulations. The regulations affect individual 
preparers who elect to identify themselves using a number other than 
their SSN.

DATES: Written or electronically generated comments and requests for a 
public hearing must be received by November 9, 1999.

ADDRESSES: Send submissions to: CC:DOM:CORP:R (REG-105237-99), room 
5226, Internal Revenue Service, POB 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 5 p.m. to: CC:DOM:CORP:R (REG-
105237-99), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC. Alternatively, taxpayers may submit 
comments electronically via the Internet by selecting the ``Tax Regs'' 
option on the IRS Home Page, or by submitting comments directly to the 
IRS Internet site at http://www.irs.ustreas.gov/tax__regs/

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Andrew J. 
Keyso, (202) 622-4910; concerning submissions, Michael Slaughter, (202) 
622-7180 (not toll-free numbers).



    Temporary regulations in the Rules and Regulations section of this 
issue of the Federal Register amend the Income Tax Regulations (26 CFR 
part 1) relating to section 6109. The temporary regulations provide 
that an income tax return preparer who is an individual may furnish 
either a social security number or an alternative identifying number to 
satisfy the requirements of section 6109(a)(4). The text of those 
regulations also serves as the text of these proposed regulations. The 
preamble to the temporary regulations explains the temporary 
regulations and these proposed regulations.

Special Analyses

    It has been determined that this notice of proposed rulemaking is 
not a significant regulatory action as defined in Executive Order 
12866. Therefore, a regulatory assessment is not required. It also has 
been determined that section 553(b) of the Administrative Procedure Act 
(5 U.S.C. chapter 5) does not apply to these regulations, and because 
these regulations do not impose a collection of information on small 
entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not 
apply. Pursuant to section 7805(f) of the Internal Revenue Code, this 
notice of proposed rulemaking will be submitted to the Chief Counsel 
for Advocacy of the Small Business Administration for comment on its 
impact on small business.

Comments and Requests for a Public Hearing

    Before these proposed regulations are adopted as final regulations, 
consideration will be given to written comments (a signed original and 
eight (8) copies) and electronic comments that are submitted timely to 
the IRS. The IRS and Treasury Department specifically request comments 
on the clarity of the proposed regulations and how they can be made 
easier to understand. All comments will be available for public 
inspection and copying. A public hearing may be scheduled if requested 
by any person who timely submits comments. If a public hearing is 
scheduled, notice of the date, time, and place for the hearing will be 
published in the Federal Register.

Drafting Information

    The principal author of these regulations is Andrew J. Keyso, 
Office of Assistant Chief Counsel (Income Tax & Accounting). However, 
other personnel from the IRS and Treasury Department participated in 
their development.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Proposed Amendments to the Regulations

    Accordingly, 26 CFR part 1 is proposed to be amended as follows:


    Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *

    Par. 2. Section 1.6109-2 is amended by revising paragraphs (a) and 
(d) to read as follows:

Sec. 1.6109-2  Furnishing identifying number of income tax return 

    (a) [The text of proposed paragraph (a) is the same as the text of 
Sec. 1.6109-2T(a) published elsewhere in this issue of the Federal 
* * * * *
    (d) [The text of proposed paragraph (d) is the same as the text of 
Sec. 1.6109-2T(d) published elsewhere in this issue of the Federal 
Robert E. Wenzel,
Deputy Commissioner of Internal Revenue.
[FR Doc. 99-20486 Filed 8-11-99; 8:45 am]